# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十八条 (Supplementary Provisions, Article 28)（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — address `suppl-4161-14/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十八条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. Pertaining to Shares, etc. Where Listed Shares, etc. Are Transferred caption: machine translation, not official suppl-4161-14/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28 **第一項** 新租税特別措置法第三十七条の十一、第三十七条の十一の三から第三十七条の十一の五まで（第三十七条の十一の三第三項第一号に係る部分を除く。）及び第三十七条の十二の二の規定は、個人が平成十六年一月一日以後に行う新租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。この場合において、同日から同年三月三十一日までの間における新租税特別措置法第三十七条の十一第一項に規定する上場株式等に係る新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定の適用については、新租税特別措置法第三十七条の十一の三第一項中「上場株式等（」とあるのは、「上場株式等（第三十七条の十一第一項に規定する株式等証券投資信託の受益証券及び特定投資法人の投資口（同項に規定する証券取引所に上場されている株式等その他これに類するものとして政令で定めるものを除く。）を除く。」とする。 suppl-4161-14/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28/par-1 The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 (excluding the part pertaining to Article 37-11-3, paragraph (3), item (i)) and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. In this case, with regard to the application of the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation to listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from that date to March 31, 2004, the phrase "listed shares, etc. (" in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "listed shares, etc. (excluding beneficiary certificates of securities investment trusts for shares and similar interests and investment units of specified investment corporations prescribed in Article 37-11, paragraph (1) (excluding shares, etc. listed on a securities exchange prescribed in that paragraph and other similar ones specified by Cabinet Order);". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十六条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-440, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07